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All Journal Jurnal Sosial Humaniora Jurnal Ilmiah Wahana Pendidikan Jurnal Paradigma Akuntansi Jurnal Ekonomika dan Manajemen Jurnal Riset Rumpun Seni, Desain dan Media (JURRSENDEM) Seniman: Jurnal Publikasi Desain Komunikasi Visual Pragmatik : Jurnal Rumpun Ilmu Bahasa dan Pendidikan AL - KAFF: JURNAL SOSIAL HUMANIORA Jurnal Publikasi Ilmu Komputer dan Multimedia
Widyasari Widyasari
Pelita Harapan University
Religion Arts Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGARUH SANKSI PERPAJAKAN, BIAYA KEPATUHAN PAJAK DAN PENERAPAN E-FILING TERHADAP KEPATUHAN WPOP Adelia Azzahra; Widyasari Widyasari
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/45nnf592

Abstract

The aim of the following research is to obtain empirical evidence regarding the impact of sanctions. taxes, fees obedience taxes, and application e-filing towards compliance WPOP on North Jakarta area. This study applied 100 samples taken from questionnaire data from respondents who live in the North Jakarta area with a sample collection procedure use method non-probability sampling and way purposive sampling. The following research was entered and calculated via the Microsoft Excel program and worked on using the SPSS version 25 program. The research technique used in this research is the Classical Assumption Test & Multiple Regression Analysis Test. The conclusion of this research reveals that sanctions taxation impact positively and significantly above obedience WPOP, fees obedience tax impact negatively and significantly above obedience WPOP, and deployment e-filing impact positively and significantly above obedience WPOP.
Co-Authors Adelia Azzahra Aileena Solicitor Costa Rica El Chidtian Aillen Cindy Clara Jofan Wijaya Aisyah Zahwah Andrasari Aldila Mahadevi Akhadiyatni Amril, La Ode Angela Veronica Aris Sutejo Aulia Lillah Violita BAYU SETIAWAN Dede Setia Indriani Destiara, Fitria Hanung Sekar Larasati Enggaringtyas Irma Nurhikmah Josellin Tannia Kurnia Prayogi M Afifulloh Melly Agnes Nataherwin Nataherwin Rafif Virgian Darmanto Rivaldi Arie Maulana Romadhona, Mahimma Stefanie Stefanie Sya, Mega Febriani Syanti Dewi Veronica Agatha Lionawan Vincentius Harisanto wibowo, khalaya azizah Yassinta Fitria